Page 103 - debkxi

14.10 Double Entry Book Keeping—CBSE XI

Dr. RETURNS OUTWARD ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
March 31 To Balance c/d 400 March 31 By Rahul 400

Dr. INPUT IGST ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `

2024 2024
March 1 To Balance b/d 2,500 March 1 By Output CGST A/c 1,500
March 1 By Output SGST A/c 1,000
2,500 2,500

Dr. OUTPUT CGST ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
March 1 To Input IGST A/c 1,500 March 1 By Balance b/d 1,500
March 31 To Balance c/d 120 March 31 By Cash and Bank A/c 120
1,620 1,620
Dr. OUTPUT SGST ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
March 1 To Input IGST A/c 1,000 March 1 By Balance b/d 1,500
March 1 To Cash and Bank A/c 500 March 31 By Cash and Bank A/c 120
March 31 To Balance c/d 120
1,620 1,620
Dr. INPUT CGST ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
March 31 To Rahul 480 March 31 By Rahul 24
March 31 By Balance c/d 456
480 480

Dr. INPUT SGST ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `

2024 2024
March 31 To Rahul 480 March 31 By Rahul 24
March 31 By Balance c/d 456
480 480

Dr. OUTPUT IGST ACCOUNT Cr.
Date Particulars J.F. ` Date Particulars J.F. `
2024 2024
March 31 To Balance c/d 1,680 March 31 By Ramesh 1,680